Ne bis in idem : Tillämplig på förhållandet mellan skattetillägg och skattebrott samt på förhållandet mellan skattetillägg och bokföringsbrott?
In the European Convention and the EU charter the principle ne bis in idem is provided, which implies that a person can not be tried or punished twice for the same offense. Since the European Convention was incorporated into Swedish law in 1995 the principles application has been discussed in tax la...
| Main Authors: | , |
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| Format: | Others |
| Language: | Swedish |
| Published: |
Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap
2014
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| Subjects: | |
| Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-23907 |